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Office Superintendent R.F.& A.L.
Memphis, Tenn., Feb. 1st 1866.

Brevt. Lieut. Col. J.E. Jacobs
Asst. Adjt. Gen'l

Colonel:-
I have the honor to enclose herewith Monthly Report for January 1866.
In answer to your several requests for Report for December 1865, I would most respectfully state, that I was not in charge of this Office during that month, and that there is no data &c, here from which to make a report. As soon as I can obtain the data &c from Maj. Reeve the Officer whom I relieved on January 6. 1866, (Maj. R. is absent at present) will forward the